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NY H84242




August 6, 2001

CLA-2-48:RR:NC:SP:234 H84242

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of decorative paperboard boxes from China.

Dear Mr. Hoffacker:

In your letter dated July 20, 2001, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc.

A sample identified as item # N074, “Paper Floral Hat Shaped Box with Ribbon,” was submitted and is being returned to you as requested. It is a two-piece, rigid paperboard box that is shaped to resemble a hat with a low, flat-topped crown. The exterior is painted with a floral design and is also ornamented with an attached fabric ribbon. The box is approximately 12 inches in diameter and 2¼ inches high.

In response to a telephone query by this office, you stated that the boxes represented by the sample will be sold empty to retail purchasers, generally for use as decorative household receptacles for miscellaneous small items.

The applicable subheading for the N074 boxes will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.7%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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